Standards The PCAOB establishes auditing and related professional practice standards for registered public accounting firms to follow in the preparation and issuance of audit reports.
Registration and Reporting Firms registered with the PCAOB range in size from sole proprietorships to large firms that are members of extensive global networks, made up of separately registered firms in multiple jurisdictions.
Inspections Inspections assess registered firm compliance with applicable laws, rules and professional standards in the firms' systems of quality control and in the portions of audits selected for inspection.
Enforcement The PCAOB uses its investigative authority to address serious audit deficiencies and uses its disciplinary authority to impose sanctions and penalties for those deficiencies.
International Non-U.S. public accounting firms that audit or play a substantial role in the audit of U.S. issuers, brokers and dealers are subject to oversight by the PCAOB.
Economic & Risk Analysis The PCAOB conducts economic and other research and analyses to inform and support PCAOB oversight programs.
Careers With its mission to protect investors, the PCAOB offers the opportunity to provide tangible public service in collaboration with dedicated colleagues.
